General Directorate of Local Taxes and Duties of Sector 1*

(1) The certificate of fiscal attestation is issued by the local tax authority, at the request of the taxpayer/payer. The certificate is also issued at the request of public authorities in the cases and under the conditions provided by the legal regulations in force, as well as at the request of the public notary, according to the delegation given by the taxpayer.

(2) The certificate of fiscal attestation is issued based on the data included in the local tax authority’s records of fiscal claims and includes outstanding fiscal obligations and, as the case may be, fiscal obligations due up to the first day of the month following the submission of the application, as well as other budget claims individualized in enforcement titles issued according to the law and existing in the local tax authority’s records for recovery purposes.

(3) The certificate of fiscal attestation is issued within at most two working days from the date of the request and is valid for 30 days from the date of issuance.

(4) For the transfer of ownership rights over buildings, land, and means of transport, the owners of the assets to be transferred must present certificates of fiscal attestation certifying the payment of all payment obligations owed to the local budget of the administrative-territorial unit in which the asset is fiscally registered.

(5) For the asset to be transferred, the owner of the asset must pay the tax due for the year in which the asset is transferred, except in the case where for the asset to be transferred the tax is owed by a person other than the owner.

This procedure regulates the manner of registering land in the fiscal records, for the purpose of determining the land tax, in the case of individuals.

This procedure regulates the manner of registering buildings in the tax records, for the purpose of determining the building tax, in the case of individuals.

This procedure regulates the manner of issuing tax attestation certificates regarding local taxes, fees, and other revenues owed to the local budget, in the case of individuals. The tax attestation certificate represents a fiscal administrative information act which is issued based on the data included in the record of fiscal claims of the local tax authority and contains outstanding fiscal obligations and, where applicable, fiscal obligations due until the first day of the month following the submission of the request, as well as other budgetary claims individualized in enforceable titles issued according to the law and existing in the records of the local tax authority for recovery purposes.